2024-09-05T08:58:10-05:00 2023-12-31 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2023-01-01 450322896 ND Association of Counties NORT 7014250808 1661 Capitol Way Bismarck ND 58501 Aaron Birst Executive Director 7014250808 2024-09-04 1 1 Lisa Chaffee CPA P00193453 7012551091 2024-09-04 2023 2024-08-08 14:25:15Z Aaron Birst 1661 Capitol Way Bismarck ND 58501 7558559 0 X www.ndaco.org X 1974 ND NDACo provides leadership and services to foster effective and efficient government for the good of all counties. 21 21 22 23 36154 0 826494 876301 6182730 6302447 -226791 155238 -12325 -36525 6770108 7297461 0 0 0 0 2687650 2686484 0 0 0 4229021 4622171 6916671 7308655 -146563 -11194 13490728 15333876 2180394 3218008 11310334 12115868 X NDACo provides leadership and services to foster effective and efficient government for the good of all counties. 0 0 2456416 4782225 Provide quality risk and claims management services to all county employees to reduce injury and get workers back to work safely and quickly. 676438 The Traffic Safety Resource Prosecutor Program (TSRP) and the Vision Zero Outreach Program (VZOP) are partnership programs with the ND Department of Transportation. TSRP provides continuing education to prosecutors, law enforcement, and other traffic safety professionals on all traffic safety matters. VZOP was developed in an effort to provide awareness and influence driving behavior change among North Dakota citizens. It concentrates on seatbelt use, distracted/impaired driving and road safety. 397824 Juvenile justice services in cooperation with the division of juvenile services promotes and implements advanced practices in communities across the state related to juvenile justice prevention, intervention and treatment activities. 2415656 1485914 Conferences, training seminars and workshops, member associations support program, grant programs and other program services. 2415656 1485914 5946334 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 29 0 1 22 1 1 1 0 0 0 0 0 0 0 X 21 21 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 X Angie Wentland Controller 7014250808 1661 Capitol Way Bismarck ND 58501 Carrie Krause Past President (Jan-Oct) 1.00 1.00 X X 0 0 0 Steve Lee - President (Jan-Oct)/Past President (Nov-Dec) 1.00 1.00 X X 0 0 0 Jayme Tenneson -Vice President (Jan-Oct)/President(Nov-Dec) 1.00 1.00 X X 0 0 0 Trudy Ruland-2nd VP (Jan-Oct)/Vice President(Nov-Dec) 1.00 1.00 X X 0 0 0 Chad Kaiser-3rd VP (Jan-Oct)/2nd VP (Nov-Dec) 1.00 1.00 X X 0 0 0 Nick Moser-Director (Jan-Oct)/3rd VP (Nov-Dec) 1.00 1.00 X X 0 0 0 Val McCloud Director (Jan-Oct) 1.00 1.00 X 0 0 0 Becky Hagel Director 1.00 1.00 X 0 0 0 Wanda Knutson Director 1.00 1.00 X 0 0 0 Mary Scherling Director (Jan-Oct) 1.00 1.00 X 0 0 0 Lori Hanson Director 1.00 1.00 X 0 0 0 Kim Jacobsen Director 1.00 1.00 X 0 0 0 Perry Turner Director 1.00 1.00 X 0 0 0 Marcia Lamb Director (Jan-Oct) 1.00 1.00 X 0 0 0 Beau Anderson Director 1.00 1.00 X 0 0 0 Steve Forde Director 1.00 1.00 X 0 0 0 Chad Peterson Director 1.00 1.00 X 0 0 0 Kari Hatzenbuhler Director (Jan-July) 1.00 1.00 X 0 0 0 Dana Larsen Director 1.00 1.00 X 0 0 0 Scott Ouradnik Director 1.00 1.00 X 0 0 0 Erica Johnsrud Director (Oct-Dec) 1.00 1.00 X 0 0 0 Tony Grindberg Director (Oct-Dec) 1.00 1.00 X 0 0 0 Shirley Murray Director (Oct-Dec) 1.00 1.00 X 0 0 0 Kelly Palm Director 1.00 1.00 X 0 0 0 Robert Wilson Director (Oct-Dec) 1.00 1.00 X 0 0 0 Jamee Folk Director (Oct-Dec) 1.00 1.00 X 0 0 0 Genny Dienstmann Director of Operations 38.00 2.00 X 156894 0 39559 Aaron Birst Executive Director 38.00 2.00 X 164139 0 43108 Jason Horning 911 Program Manager 40.00 0.00 X 139847 0 37762 Jennifer Morman CEG Claims Manager 40.00 0.00 X 106830 0 33471 Michael Wolf-CEG Underwriting & Loss Control Mgr 40.00 0.00 X 104436 0 20836 Angela Wentland Controller 40.00 0.00 X 105790 0 35487 Ryan Gellner VZOP Porgram Manager 40.00 0.00 X 101030 0 36325 878966 0 246548 7 0 1 0 0 876301 876301 Program Revenue 900099 5222738 5198880 23858 County Member Dues 900099 706561 706561 Conferences/Workshops 900099 244448 244448 Publications/Adv. 541800 11298 848 10450 117402 117402 6302447 73214 73214 219611 4962 243281 17817 -23670 -12855 -36525 25704 -62229 82024 0 82024 82024 82024 7297461 6268139 36154 116867 404714 100639 304075 1528804 984039 544765 166569 78456 88113 442780 302844 139936 143617 81862 61755 24430 24430 20000 20000 375277 317089 58188 180310 179358 952 40766 25240 15526 23534 3261 20273 132266 132266 193311 154242 39069 223760 207257 16503 1874 1874 10914 10914 3707 3707 Workers Comp Program Ex 2455230 2455230 911 Project Expenses 441319 441319 Miscellaneous Project E 258051 258051 Indirect Costs 225181 225181 12241 12241 7308655 5946334 1362321 0 173547 103642 1770050 2327111 27680 47619 699580 725974 47993 54398 5580732 2579691 3123035 3001041 7584939 9021806 52285 63904 0 13490728 15333876 1597906 2272934 518318 892789 64170 52285 2180394 3218008 X 8187299 9114827 3123035 3001041 0 0 11310334 12115868 13490728 15333876 -11194 816728 0 X 0 1 X 1 1 1 1 0 0 178559 178559 3181189 1336927 1844262 1629521 703389 926132 591463 539375 52088 3001041 Securities Lending Collateral 52285 52285 11111310 816728 2728192 3544920 7566390 -268929 -268929 7297461 10317795 3009140 3009140 7308655 0 7308655 Part XI, Line 2d - Other Adjustments: NRG Revenue Reported on Separately Filed Tax Return 2,718,794. ILG Revenue Reported on Separately Filed Tax Return 9,398. Part XI, Line 4b - Other Adjustments: Rental Expense Recorded in Expenses on Audit -261,097. UBI Expenses Recorded in Expense in Audit -7,832. Part XII, Line 2d - Other Adjustments: Rental Expense Recorded in Revenue on 990 261,098. UBI Expenses Recorded in Revenue on 990 7,832. NRG Expenses Reported on Separately Filed Tax Return 2,727,785. ILG Expenses Reported on Separately Filed Tax Return 12,425. X X 0 0 0 0 0 0 0 0 0 Aaron Birst Executive Director 164139 0 0 0 0 0 19776 0 23839 0 207754 0 0 0 Genny Dienstmann Director of Operations 155144 0 1750 0 0 0 18568 0 21498 0 196960 0 0 0 Jason Horning 911 Program Manager 139697 0 150 0 0 0 16630 0 21639 0 178116 0 0 0 Form 990, Part VI, Section A, line 2 Aaron Birst and Marcia Lamb also serve on the board of directors for the parent company's wholly owned subsidiary, NDACo Resources Group. Form 990, Part VI, Section A, line 6 Each county in the state of North Dakota is a member of the organization. Form 990, Part VI, Section A, line 7a Members of the state council are elected by the members of the organization in each of the eight regions. Also two members of the state council are named by the ND County Auditors Association, ND Clerk of Courts Association, ND County Recorders Association, ND Sheriffs and Deputies Association, ND State's Attorneys Association, ND County Treasurers Association, ND Association of Assessing Officers, ND Association of County Engineers and Human Service Zone Directors Association. Members of the board of directors are all officers of the state council, eight county commissioners selected on a regional basis, one county official of the organizations listed above, the president of the ND County Commissioners Association, any of the ND representatives on the National Association of Counties board of directors and the immediate past president of the organization. Form 990, Part VI, Section A, line 7b The state council (selected by the members) may amend bylaws, review the annual budget and develop and vote on policies regarding matters of concern of the organization. Form 990, Part VI, Section A, line 8b There are no committees that have the authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b A copy of the Form 990 was provided to and reviewed by the finance committee of the board of directors prior to filing with the IRS. A copy of the Form 990 was also provided to all board members and the full board approved the Form 990 based upon the finance committee's recommendation prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The Board of Directors and officers complete a conflict of interest questionnaire each year. If a member has a conflict, they refrain from giving input or voting on the issue(s) in the relation of the conflict. The remaining board or committee members shall decide if a conflict exists. Form 990, Part VI, Section B, line 15 In 2016 NDACo conducted a compensation and classification study through an independent firm. Their final report was presented to the Board of Directors. Each year, NDACo receives the industry adjustment for salaries. The independent study is conducted every four years. It was completed in 2020 and a compensation review is being considered for 2025. The Board of Directors approves the salary line adjustments annually when approving the budget and it is documented in the meeting minutes. Form 990, Part VI, Section C, line 19 Governing documents are on the website, the conflict of interest policy is available upon request, and financial statements are available upon request. Institute of Local Governments 1661 Capitol Way Bismarck ND 58501 450459382 Support efforts of the association through education for local officials/EEs ND 501(c)(3) Line 9 ND Association of Counties 1 ND Association of Counties Resources Group Inc 1661 Capitol Way Bismarck ND 58501 450459365 Providing I.T. services and consulting services ND ND Association of Counties C 727759 1169739 1.00000 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 NDACO Resources Group A 96417 Accrual Method of Accounting